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Feb 2012
| MANAJEMEN LABA PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA : ANALISIS DENGAN MODEL HEALY |
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| Written by Administrator | ||
| Monday, 04 January 2010 02:35 | ||
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This paper examines the existence of earnings management of the IPO companies at Jakarta Stock Exchange for the periods 1995-2003. When a firm is going public, information about the firm is available in the prospectus. One information that become their attention is earnings information. Thus, managers have incentives to manage reported earnings specifically at periods prior to IPO in order to influence market response. Tests were conducted on 84 firms. The method used to examine earnings management are the method that developed by Healy (1985) and Aharony et al (1993). The results show that these firms manage their earnings to increase reported income before and after going public, specifically in the periods one year prior to going public and one year after going public. This study also finds the association between earnings management and company size. Keyword : Earnings management, Discretionary accruals, Company size. |
Jurnal ISEI
Kurs IDR
sumber: KlikBCA.com
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